Jurnal Mahasiswa Perpajakan
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PENGARUH PERSEPSI PELAKSANAAN SENSUS PAJAK NASIONAL, SIKAP WAJIB PAJAK PADA PELAKSANAAN SANKSI DENDA DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI KELURAHAN MIJI KOTA MOJOKERTO)
Get PDFTax compliance is one of factors in achieving revenue goals through taxation sector. Direktorat Jenderal Perpajakan (DJP) as the government agencies that provide services in the field of taxation is trying to create a program of the National Tax Census aimed to obtain accurate data on the taxpayer, which is expected to increase tax compliance. Taxation system applied in Indonesia is a self-assessment system in which the system gives occasion to the taxpayers to calculate, pay and report how much the tax that they must pay to government. The application of this system is accompanied by supervision by DJP with the provision of financial penalties, so that the attitude of the taxpayer on the implementation of the financial penalties are expected to increase the level of tax compliance if the taxpayer considers that the penalties would be more burdensome tax burden. The application of the system of self-assessment system that gives authority entirely to the taxpayer to calculate the tax itself is not handled from the necessity of taxation public awareness as to the importance of tax taxpayer for the governance and national development. Miji subdistric Mojokerto City known as one of the craft center and miniature of Phinisi boat, some people who live in the area work as a craftsman shoe so that the public is obliged to be a taxpayer and report their income. Potential tax in Miji subdistric Mojokerto city make the place become one of the main objectives of the National Tax Census program. Keywords: Implementation of National Tax Census Perception, Attitudes Taxpayers toward the Implementation of Sanction Fines, Consciousness Taxation, Taxpayer Compliance
EVALUASI IMPLEMENTASI KEBIJAKAN PAJAK PERTAMBAHAN NILAI (PPN) ATAS JASA OUTSOURCING (STUDI KASUS: PT. BERSAMA SELARAS, KABUPATEN MALANG, JAWA TIMUR)
No full textThe purpose of this research is to evaluate over implementation of the Value Added Tax (VAT) policy against outsourcing service. Type of research is descriptive with qualitative approach. Data are obtained from interview and documentation with PT. Bersama Selaras. Result of research indicates that is used imposition based by PT. Bersama Selaras to implement VAT policy against outsourcing service is replacement value. The implementation VAT policy against outsourcing service at PT. Bersama Selaras is supported by transmittable, clear, and consistent communication. Other supporting factors are the reliable sources and facility of informations and attitude of PT. Bersama Selaras need to approve , be submissive, and not-deviant to the predertemined policy. The implementation VAT policy against outsourcing service at PT. Bersama Selaras is constrained by few factor among other the tardiness of payment by user that is impacting VAT payment against outsourcing service. Keywords: Policy Implementation, Tax Policy, Value Added Tax, Outsourcing Service. ABSTRAK Tujuan dari penelitian ini adalah untuk mengevaluasi implementasi kebijakan Pajak Pertambahan Nilai (PPN) atas jasa outsourcing. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif. Data yang digunakan untuk penelitian ini berasal dari hasil wawancara dan data dokumentasi yang diperoleh dari PT. Bersama Selaras. Hasil penelitian ini yaitu bahwa dasar pengenaan pajak yang digunakan PT. Bersama Selaras dalam implementasi kebijakan PPN atas jasa outsourcing adalah penggantian. Implementasi kebijakan PPN atas jasa outsourcing di PT. Bersama Selaras didukung oleh faktor komunikasi yang transmisi, jelas, dan konsisten. Kemudian didukung juga oleh ketersediaan sumber informasi dan fasilitas yang memadai, yang terakhir didukung oleh kecenderungan-kecenderungan atau sikap PT. Bersama Selaras yang menerima, mematuhi, dan tidak menentang kebijakan yang berlaku. Implementasi kebijakan PPN atas jasa outsourcing di PT. Bersama Selaras juga memiliki faktor penghambat, yaitu adanya keterlambatan pembayaran yang dilakukan user sehingga akan berdampak pada pembayaran PPN atas jasa outsourcing. Kata Kunci: Implementasi Kebijakan, Kebijakan Pajak, Pajak Pertambahan Nilai, Jasa Outsourcing
PENGARUH BEDA PERMANEN DAN BEDA TEMPORER ANTARA STANDAR AKUNTANSI KEUANGAN DENGAN KETENTUAN PERPAJAKAN TERHADAP LABA FISKAL SEBELUM PAJAK (STUDI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014)
No full textThis research is aimed to identify the simultaneous influences of permanent differences and temporary differences variables between the accounting standard (SAK) and taxation regulations to the fiscal profits before tax, indicate the partial influences of each permanent differences and temporary differences variable between the SAK and taxation regulations, as well as which variable having the most dominant influences towards fiscal profits before tax. Population in this research is 108 trading companies registered at Indonesia's Stock Exchange year 2011 - 2014. Samples are taken by the purposive sampling technique, comprising 28 companies. Then, the data obtained were analyzed using the double linier regression analysis. The analysis' results shows that simultaneously and parsially, variable of permanent differences and temporary differences have a positive and significant influence to the fiscal profit before tax. The most dominant variable is the variable of permanent differences because this variable has the highest beta coefficient in value of 0,552. The determination coefficient value (R2) is 0,518 or 51,8 %. This means that the fiscal profit before tax is influenced by 51,8% of independent variable of permanent differences and temporary differences, while the rest, that is 48,2%, is influenced by other factors beyond this research. Keywords: Permanent Differences, Temporary Differences, Fiscal Profit Before Tax ABSTRAK Penelitian tentang Pengaruh Beda Permanen dan Beda Temporer antara Standar Akuntansi Keuangan (SAK) dengan Ketentuan Perpajakan terhadap Laba Fiskal Sebelum Pajak bertujuan untuk mengidentifikasi pengaruh secara simultan variabel beda permanen dan beda temporer antara SAK dengan ketentuan perpajakan, mengetahui pengaruh secara parsial masing-masing variabel beda permanen dan beda temporer antara SAK dengan ketentuan perpajakan, serta variabel mana yang paling dominan berpengaruh terhadap laba fiskal sebelum pajak. Populasi dalam penelitian ini adalah perusahaan dagang yang terdaftar di Bursa Efek Indonesia tahun 2011-2014 yang berjumlah 108 perusahaan. Pengambilan sampel perusahaan dilakukan dengan menggunakan purposive sampling, dengan sampel sebanyak 28 perusahaan. Data yang diperoleh kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil analisis penelitian menunjukkan bahwa secara simultan dan parsial variabel beda permanen dan beda temporer berpengaruh signifikan positif terhadap laba fiskal sebelum pajak. Variabel yang paling dominan adalah variabel beda permanen karena variabel ini memiliki koefisien beta tertinggi sebesar 0,552. Nilai koefisien determinasi (R2) sebesar 0,518 atau 51,8%. Artinya bahwa laba fiskal sebelum pajak dipengaruhi oleh 51,8% variabel independen beda permanen dan beda temporer, sedangkan sisanya yaitu 48,2% dipengaruhi oleh faktor lain diluar pembahasan ini. Kata Kunci: Beda Permanen, Beda Temporer, Laba Fiskal Sebelum Paja
ANALISIS EFISIENSI PELAKSANAAN PEMERIKSAAN PAJAK DAN TAX COVERAGE RATIO DALAM RANGKA MENINGKATKAN PENERIMAAN PAJAK (Studi Pada Kantor Pelayanan Pajak Madya Malang)
No full textThe increasing of tax revenue is conducted in two ways, which are tax audit and tax collection. A succesfull of tax audit is conducted with notice the principle of tax efficiency that can be measured with key performance indicator of tax audit efficiency and the successful of tax collection which is can be measured with tax coverage ratio. The method of this research is descriptive method with qualitative approach. The purpose of this research are to know the level of the efficiency of implementation tax audit and the successful of the tax collection in order to increase tax revenue in KPP Madya Malang, and to know the factors in support and inhibitor efficiency of implementation tax audit and tax coverage ratio. The result show that the efficiency of implementation tax audit in KPP Madya periods 2010-2014 has been appropriated with the efficiency principal, with the ratio of completion tax audit above 100% and the growth of realization of tax revenue for the result of the audit had fluctuation. During periods 2010-2014 the realization of revenue has not yet reached the potential of tax revenue, however the growth of realization of tax revenue has increased. Keywords: Tax Potention, Tax Collection, Tax Compliance, Audit ABSTRAK Peningkatan penerimaan pajak dilakukan dengan dua cara yaitu dengan melakukan pemeriksaan pajak dan pemungutan pajak. Keberhasilan pelaksanaan pemeriksaan pajak dilakukan dengan memperhatikan asas efisiensi pajak yang diukur dengan Key Performance Indicator Efisiensi Pemeriksaan Pajak dan keberhasilan pemungutan pajak dapat diukur dengan menggunakan Tax Coverage Ratio (Rasio Pemungutan Pajak). Metode penelitian yang dingunakan adalah metode penelitian deskriptif dengan pendekatan kualitatif. Tujuan dari penelitian ini untuk mengetahui tingkat efisiensi pemeriksaan pajak dan keberhasilan pemungutan pajak dalam meningkatkan penerimaan pajak di KPP Madya Malang, dan mengetahui faktor-faktor pendukung dan penghambat pelaksanaan efisiensi pemeriksaan pajak dan keberhasilan pemungutan pajak. Hasil penelitian ini menunjukkan bahwa efisiensi pelaksanaan pemeriksaan di KPP Madya periode 2010-2014 sudah sesuai prinsip efisiensi dengan rasio penyelesaian pemeriksaan diatas 100% dan laju pertumbuhan penerimaan atas hasil pemeriksaan yang mengalami flutuasi. Selama periode 2010-2014 realisasi penerimaannya belum mencapai potensi penerimaan pajaknya, namun laju pertumbuhan penerimaan pajak mengalami peningkatan setiap tahun. Kata kunci: Potensi Pajak, Pemungutan Pajak, Kepatuhan Pajak, Pemeriksaa
ANALISIS PEMOTONGAN, PENYETORAN, DAN PELAPORAN PAJAK PENGHASILAN PASAL 23 (Studi Kasus Pada PT. Cipta Kridatama)
No full textThe Company as imposing tax has an important role for state revenues especially from taxes. The aim of this study is to analyze the imposing, paying, and reporting process of income tax in assent with article 23 2014 at Cipta Kridatama (Ltd.) in accordance with the act No. 36 2008 and PMK NO. 80/PMK.03/2010. This study is carried off with descriptive method and the data is collected from interview and documentation. Place selected research is Cipta Kridatama (Ltd.). The result of this research shows that Cipta Kridatama (Ltd.) has already complied to the act No. 36 2008 with regard to the income tax cutting mechanism written on Article 23. The company in terms of implementing the payment has not been obedient, in February and May there are delays in the time limit in article 23 paid income tax owed. In terms of income tax (PPh) article 23 reporting process, the company has complied with the existing Finance Minister’ existing regulation No. 80/PMK.03/2010. The company is also expected to always follow the latest on the changes the law, regulation, and policy latest taxation pertaining to their businesses. Key Word: Cutting Mechanism, Payment, and Reporting Process PPh Article 23 ABSTRAK Perusahaan sebagai pemotong pajak memiliki peran yang penting bagi penerimaan negara khususnya penerimaan pajak. Penelitian ini dilakukan dengan tujuan untuk menganalisis pemotongan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 23 tahun 2014 pada PT. Cipta Kridatama yang disesuaikan dengan Undang-Undang Nomor 36 Tahun 2008 dan PMK Nomor 80/PMK.03/2010. Penelitian dilakukan dengan menggunakan metode deskriptif dan pengumpulan data dilakukan dengan wawancara dan dokumentasi. Tempat penelitian yang dipilih adalah PT. Cipta Kridatama. Hasil dari penelitian memperlihatkan bahwa dalam melaksanakan pemotongan PPh Pasal 23 perusahaan sudah patuh dan sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Perusahaan dalam hal melaksanakan penyetoran belum patuh, Februari dan Mei terdapat keterlambatan batas waktu dalam menyetorkan PPh Pasal 23 terutang. Perusahaan dalam hal melaksanakan pelaporan sudah patuh dan sesuai dengan peraturan yang ada, yaitu Peraturan Menteri Keuangan PMK. Nomor 80/PMK.03/2010. Perusahaan diharapkan agar selalu mengikuti perubahan-perubahan mengenai undang-undang, peraturan, dan kebijakan perpajakan terbaru yang berkaitan dengan usahanya. Kata Kunci: Mekanisme Pemotongan, Penyetoran, dan Proses Pelaporan PPh Pasal 23
PENGARUH SANKSI PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP MOTIVASI MEMBAYAR PAJAK BUMI BANGUNAN PERKOTAAN DAN PEDESAAN (PBB P2) (STUDI PADA WAJIB PAJAK DI KELURAHAN AIRLANGGA KOTA SURABAYA)
No full textLand and building tax are one of the taxes collected by central goverment. To support the policy of regional autonomy, then done the transfer tax management of the land and building urban and rural - act based on act no 28 year 2009 on a regional tax levies. This research explans by using quantitative approach. This research is spreading the questionnaire to 97 respondents taxes of the land and building taxpayers in Airlangga urban, Surabaya. Technique of Data analysis in this research uses descriptive analysis and multiple linear regression analysis to test hypothesis through the F test (simultaneous) and t test (partial). The result of this research indicates that all the hypothesis are accepted. Based on the results in this research that can be a significant influence together (simultaneously) sanctions of taxation and socialization of taxation variables on the motivation to pay taxes of the land and building tax urban and rulal. Partially known that sanction of taxation significantly affect the value of the regression coefficient of 0,628. While socialization of taxation has partially significant effect on the motivation to pay taxes of the land and building tax urban rural with a regression coefficient of 0,487. Keyword: Sanctions of taxation,the socialization of taxation, motivation to pay taxes of the land and buliding urban and rural
PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KINERJA FISKUS (Studi pada Fiskus (Pegawai Pajak) KPP Pratama Batu)
Get PDFThe study examined the relationship between tax reform represented by the structure variable (X1), Procedures (X2), Strategy (X3), Culture (X4) on the performance of the tax authorities (tax officials). This research is a quantitative research throught survey or questionnaire approach. Methods of data analysis using multiple linear regression analysis. Data retrieved by using non probabilty sampling with quota sampling approach, to obtain a sample of 57 respondents. Based on these studies it is known that the performance of the tax authorities is influenced by the structure and procedures of the organization, while the organization's strategy and culture did not affect significantly. In testing it was found that organizational strategies are still centralisasi strategy, the strategy derived from the central office, KPP Pratama Batu can not implement its own strategy to collect taxes in the Batu city. the existence of the diverse interests of organizational culture in public organizations, in turn, affects public organizations in terms of type of activity, funding strategies, and the implementation or execution of activities. It also affects the organizational culture, where public organizations are KPP Pratama Batu could not develop an organizational culture that is solely focused on direct user or customer. Keyword : Taxation, Structure Organization, Procedure Organization, Strategy Organization, Culture Organization, Performance of Tax Authoritie
PENGARUH SOSIALISASI PERPAJAKAN DAN PERSEPSI WAJIB PAJAK TENTANG PELAKSANAAN SENSUS PAJAK NASIONAL TERHADAP KESADARAN WAJIB PAJAK ORANG PRIBADI (Survei Terhadap Wajib Pajak Orang Pribadi Di Wilayah Banyuwangi)
Get PDFThe purpose of this research is to find the effect of between the Socialization of Taxation and Taxpayer Perception on the Implementation of National Tax Census simultaneously and partially on Individual Taxpayer Awareness. The type of research is eksplanatory with the quantitative approach. The data collection method use form of questionnaire. Samples of 100 Individual Taxpayer has been recorded in the census by tax officer. The data analysis is descriptive and multiple linear regression. The results of research showed Socialization of taxation and taxpayer perception on the implementation of the National Tax Census simultaneously effect significantly on Taxpayer Awareness. Socialization of Taxation partially effect significantly on Taxpayer Awareness. Taxpayer Perception on the Implementation of the National Tax Census partially effect significantly on Taxpayer Awareness. The results test of determination coefficient showed that Socialization of Taxation, and Taxpayer Perception on the Implementation of the National Tax Census simultaneously give effect of 59,3% on Taxpayer Awareness. Variable that more dominant effect of Individual Taxpayer Awareness is Socialization of Taxation. Key words: socialization of taxation, taxpayer perception, national tax census, taxpayer awareness
ANALISIS LAJU PERTUMBUHAN DAN KONTRIBUSI PENERIMAAN PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN PAJAK DAERAH (Studi pada Dinas Pendapatan Daerah Kota Malang)
Get PDFMalang city with all these consider Malang city as a city of travel, city of student, and city of industry which written on Tri Bina Cita Kota Malang. The position of Malang city can be seen from the amount of travel destination, education institution, and many kinds of industry which located in Malang city. This condition pulls the citizen outside Malang who come to Malang for living a while or stay in Malang. This things causes to the increase of hotel and restaurant services usage which increase the local tax income especially hotel and restaurant tax.This research include to kind of descriptive research with quantitative approach. This research located on Dinas Pendapatan Daerah Kota Malang. The purpose of this research is to describe the rate of growth and contribution of hotel and restaurant tax revenue and the efforts which done to increase the hotel and restaurant tax revenue. The result of this research shows that the average of growth rate of hotel and restaurant tax revenue in 2009-2013 reaches 25,73%, the growth rate of local tax income in 2009-2013 reaches 50,27%, and the average of contribution of hotel and restaurant tax revenue toward local tax income in 2009-2013 reaches 21,22% with sufficient criteria. The efforts which done by Dinas Pendapatan Daerah Kota Malang to increase the hotel and restaurant tax revenue through intensification and extensification and also applying online tax program. Keywords : Hotel Tax, Restaurant Tax, Local Tax, Rate of Growth, Contribution
PENGARUH PERTUMBUHAN PAJAK DAERAH TERHADAP PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH (StudiPada Pajak Hotel, Pajak Restoran, dan Pajak Hiburan Kabupaten TulungagungTahun 2012 - 2014)
No full textIn local autonomy system, local government has more authorities to manage its own business to reduce the dominant of the central government contributions and tomaximize the development of regional autonomy. In order to achieve that goal, the regional government must increasing the local revenue must be conducted by regional government in order to pay attention more onthe tourism sector. The development of tourism can be seen from several indicators, the indicators of revenues growth from taxes are hotel tax, restaurant tax, entertainment taxthat directly connected with tourism. This study aims to determine the effect of the growth of hotel tax, restaurant tax, and entertainment tax toward the increasing of PAD either simultaneously or partially. This research uses explanatory research with a quantitative approach. The sample in this study is a monthly time series data period January 2012-December 2014, as many as 36 samples. Simultaneous analysis result indicates that the growth ofhotel tax, restaurant tax, and entertainment taxhave a significant influence toward PAD. The result of partial research is restaurant tax growth onlysignificantly influences the PAD. Keywords: Growth, Hotel Tax, Restaurant Tax, Entertainment Tax, Local Revenue ABSTRAK Sistem otonomi daerah membuat pemerintah daerah memiliki kewenangan luas mengurus rumah tangganya sendiri untuk mengurangi dominasi sumbangan pemerintah pusat serta meningkatkan pembangunan dan memaksimalkan otonomi daerah, maka Pemerintah Daerah harus lebih meningkatkan Pendapatan Asli Daerah (PAD) diantaranya dengan memperhatikan perkembangan pariwisata. Perkembangan pariwisata dapat dilihat dari beberapa indikator salah satunyaindikator pertumbuhan pendapatan dari sektor pajak yaitu pajak hotel, pajak restoran, dan pajak hiburan yang mempunyai kaitan langsung dengan wisatawan. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan pajak hotel, pajak restoran, dan pajak hiburan terhadap peningkatan penerimaan PAD baik secara simultan maupun parsial. Penelitian ini menggunakan penelitian explanatory research dengan pendekatan kuantitatif. Sampel dalam penelitian ini adalah data time series bulanan periode Januari 2012-Desember 2014, yaitu sebanyak 36 sampel. Hasil penelitian secara simultan menunjukkan bahwa pertumbuhan pajak hotel, pajak restoran, dan pajak hiburan mempunyai pengaruh signifikan terhadap PAD. Hasil penelitian secara parsial hanya pertumbuhan pajak restoran yang berpengaruh signifikan terhadap PAD. Kata Kunci : Pertumbuhan, Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pendapatan Asli Daera